Resistors

Nic, either will do. Makes no difference.

I don't have experience with either. But, I did extensively research resistors in advance of my Thiel crossover rebuild. Among all the subjective opinions I found (many here on Audiogon fora), everyone who heard Path Audio loved them. Dueland was almost as widely praised but a couple of people opined that Dueland, after long-term listening, wasn't necessarily better than, for example, Mills (which is what I ended up with).

I have used both extensively. The Path Audio are better in important ways. They are quieter meaning they reduce noise and are far more neutral sounding. Just so even handed top to bottom. The Duelund CAST resistors sound a tad tipped up in the presence region.  The Path Audio resistors are a great choice!

Resistors definitely do make a difference. However, once you make the move from five for a dollar to the good ones then you are in the same boat with resistors as amps, speakers, cables, etc. In other words its a personal taste call. My suggestion would be buy one of each, find a place you can swap, and compare. Probably they will be different enough to hear but only in direct head to head. The only way to know for sure though is to compare.

The difference can only be heard if the values are different. What value are you using?